2008 (5) TMI 214

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..... he excisable goods are not sold but are cleared for captive consumption - not be applicable where finished products are cleared partly for home consumption and partly for captive consumption - in such a situation, the A.V. of the goods cleared for captive consumption shall be at par with the assessable value of the goods cleared for home consumption
Justice S.N. Jha, President and Shri Rakesh K .....

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..... under sub-heading 3915.90 of the Excise Tariff. The remaining quantity is reprocessed in the factory for production of reprocessed granules which are sold as such and are also used for production of BOPP film. The dispute is with respect to the valuation of the damaged BOPP film, which is captively consumed for production of the reprocessed granules as on this quantity of damaged BOPP film, centra .....

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..... e Rules, 2002. The Asstt. Commissioner, however, vide his order dated 28-4-06 dropped the proceedings. On appeal by the Department's Commissioner (Appeals) upheld the order. 3. Shri V. Swaminathan, ld. Advocate appearing for the respondent pleaded that the duty liability had been correctly discharged on the BOPP scrap cleared for captive consumption. Shri Swaminathan submitted that in the respond .....

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..... s of appeal pleaded that the waste is also a finished product and since it has some commercial value, in the event of its clearance for captive consumption, its assessable value has to be determined under Rule 8 of Central Excise Valuation Rules. 5. The period of dispute in the present appeal is January '05 to June '2005. We find that SCN dated 5-5-04 on an identical ground had been issued to the .....

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..... ed for captive consumption but this rule would not be applicable where finished products are cleared partly for home consumption and partly for captive consumption and that in such a situation, the assessable value of the goods cleared for captive consumption shall be at par with the assessable value of the goods cleared for home consumption. Same view has been taken by the Tribunal in the case of .....

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